Rick Hall owns a card shop: Hall$$s Cards. The following cash information is available for the month of August Year $1.$

As of August $31,$ the bank statement shows a balance of $$11,945.$ The August $31$ unadjusted balance in the Cash account of Hall$$s Cards is $$7,511.$ A review of the bank statement revealed the following information:

$1.$ A deposit of $$1,120$ on August $31,$ Year $1,$ does not appear on the August bank statement.

$2.$ It was discovered that a check to pay for baseball cards was correctly written and paid by the bank for $$3,195$ but was recorded on the books as $$4,095.$

$3.$ When checks written during the month were compared with those paid by the bank, three checks amounting to $$4,735$ were found to be outstanding.

$4.$ A debit memo for $$81$ was included in the bank statement for the purchase of a new supply of checks.

Required:

A$.$ Record the entry to correct the error created while recording check for inventory.

B$.$ Record entry for office supplies expenses.